Tax on selected business
services, financial businesses, or other business or service activities.

82.08.020

1992

Tax imposed--Retail
sales--Retail car rental.

ETA:

None

INDUSTRY GUIDES:

SPECIAL
NOTICES:

DIRECTIVE:

None

RPM:

None

WTD:

32 WTD 65

12-0136

04/04/2013

RULE 254; RCW 82.32.100; RETAIL SALES TAX â€“ RETAILING B&O TAX â€“ RECORDKEEPING â€“ REASONABLE ESTIMATES. An industry study on customer payment practices is a reasonable and acceptable source of facts and information to establish an estimated percentage of cash sales under RCW 82.32.100(1), particularly where the Taxpayer has not provided any sales records or substantiating documentation to establish a different percentage of cash sales.

28 WTD 68

08-0301

4/30/09

RCW 82.04.480, RCW 82.04.270, RCW 82.04.290: SERVICE AND OTHER ACTIVITIES B&O TAX AND WHOLESALING B&O TAX – DAIRY COOPERATIVES – SALES OF MANUFACTURED DAIRY PRODUCTS – AGENCY. Taxpayer, a dairy cooperative which sells manufactured dairy products in its own name, and whose records do not show that it is an agent acting on behalf of its members, is liable for Wholesaling B&O tax on its gross proceeds. Taxpayer has not met its burden of showing that it is merely an agent of its members, and therefore only liable for Service and Other Activities B&O tax on amounts received from its members.

28 WTD 68

08-0301

4/30/09

AGENCY. There is no presumption in Department precedent or common law which holds that taxpayer is an agent of its members.